WRIT TAX No. 2532 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:89702-DB Chief Justice's Court Case :- WRIT TAX No. - 2532 of 2025 Petitioner :- Bharat Mint and Allied Chemicals Respondent :- State of U.P. and another Counsel for Petitioner :- Abhinav Mehrotra, Bhavna Mehrotra, Satya Vrata Mehrotra Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) With Case :- WRIT TAX No. - 2533 of 2025 Petitioner :- Bharat Mint and Allied Chemicals Respondent :- State of U.P. and another Counsel for Petitioner :- Abhinav Mehrotra, Bhavna Mehrotra, Satya Vrata Mehrotra Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. These petitions have been filed aggrieved of the orders dated 24.01.2025 and 15.02.2025 passed by respondent No. 2 under Section 74 of the Goods and Services Tax Act, 2017 ('the Act') for the tax period 2018-19 and 2019-20. 2. Submissions have been made that earlier, notices were issued under Section 74 of the Act, which resulted in orders of adjudication dated 09.11.2021. The petitioners filed Writ Tax Nos. 1029 of 2021 and 1037 of 2021, which writ petitions came to be allowed by orders dated 04.03.2022. The impugned orders dated 09.11.